In 2023, Desi's Desserts had four employees. Two of the employees worked full time and earned salaries of $35,000 each. Two employees worked only part time, and each earned $5,000. The employer timely paid state unemployment tax equal to 5.4% of each employee's wages. How much FUTA tax is due from Desi's Desserts for 2023, after the credit for state unemployment taxes? a. $1,296 b. $168 c. $480 d. $144